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Article 16

Zakon o ratifikaciji Konvencije med Republiko Slovenijo in Bosno in Hercegovino o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja (BBHIDO)

Uradni list RS (mednarodne) 19-107/2006 objava 26. 10. 2006

Veljavnost
velja od 20. 11. 2006 stanje na dan18. 10. 2026
Oznake
kraticaBBHIDO SOP2006-02-0107 EPA1007-IV EVA2006-1811-0133
Sprejel
Državni zbor Republike Slovenije
1. Notwithstanding the provisions of Article 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2.
Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
3.
Notwithstanding the provisions of paragraphs 1 and 2, income mentioned in this Article shall be exempt from tax in the Contracting State in which the activity of the entertainer or sportsman is exercised provided that this activity is wholly or mainly supported out of public funds of this State or a political subdivision or a local authority thereof or of the other State or a political subdivision or a local authority thereof or the activity is exercised under a cultural agreement or within the framework of a cultural or sports exchange programme approved by both Contracting States. In such a case, the income is taxable only in the Contracting State in which the entertainer or sportsman is a resident.
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